UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(D) OF THE

SECURITIES EXCHANGE ACT OF 1934

DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED): ~~May~~January 2021, ~~2019~~2020

PHMC, INC.

(EXACT NAME OF REGISTRANT AS SPECIFIED IN CHARTER)

Wyoming	333-185146	45-4924646
(STATE OR OTHER JURISDICTION OF INCORPORATION OR ORGANIZATION)	(COMMISSION FILE NO.)	(IRS EMPLOYEE IDENTIFICATION NO.)

106 E. Lincolnway Blvd. Ste 307

Cheyenne, WY 82001

(ADDRESS OF PRINCIPAL EXECUTIVE OFFICES)

(408) 402-1573

(ISSUER TELEPHONE NUMBER)

Master Key Global, Inc.

(FORMER NAME OR FORMER ADDRESS, IF CHANGED SINCE LAST REPORT)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

☐	Written communication pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐	Soliciting Material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐	Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of each class	Trading Symbol(s)	Name of each exchange on which registered
None	N/A	N/A

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☒☑

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐

Item 84.01. ~~Other~~Changes ~~Events~~in Registrant’s Certifying Accountant.

~~Memorandum~~(a) Resignation of ~~Understanding~~Independent Registered Public Accounting Firm.

On ~~May~~January 2021, ~~2019~~2020, ~~PHMC~~the independent registered public accounting firm, ~~Inc.~~MaloneBailey LLP, aof ~~Wyoming~~Houston, ~~corporation~~Texas (~~the~~ “~~Company~~MaloneBailey”), ~~entered into a Memorandum~~resigned of by ~~Understanding~~written letter (the “~~MOU~~Letter”) ~~with~~to ~~Power Healing Medical Center~~PHMC, Inc., ~~a California corporation~~ (~~“Power”)~~the ~~and Dr. Joong Gap Kim (~~“~~Dr. Kim~~Company”), as the ~~majority~~Company’s ~~equity~~independent ~~owner~~registered ofpublic ~~Power~~accounting firm.

~~Pursuant~~MaloneBailey had previously attempted to ~~the~~communicate ~~MOU,~~its prior resignation to the Company, ~~Power,~~by ~~and~~a ~~Dr.~~letter ~~Kim~~dated ~~agreed~~December ~~that~~18, ~~the~~2019. However, ~~Company~~due ~~would~~to ~~enter~~changes ~~into a~~in ~~transaction~~the ~~relating~~Company’s tomailing ~~potential~~address ~~ownership~~and offorwarding ~~Power~~addresses, or the ~~provision~~Letter ofwas ~~services,~~not received by the Company tountil ~~Power~~January 15, ~~with~~2020. ~~the~~The ~~specific~~Company ~~terms~~contacted toMaloneBailey befor ~~determined~~confirmation, byand the ~~Parties~~resignation ~~and~~was ~~set~~confirmed ~~forth~~by MaloneBailey in acorrespondence ~~definitive~~received ~~agreement~~January ~~(collectively~~21, ~~referred to as the “Transaction”)~~2020.

~~Both~~MaloneBailey ~~the~~was ~~Company~~engaged ~~and~~by ~~Power~~the ~~will~~Company beon ~~entitled~~July to18, ~~conduct~~2018, ~~due~~as ~~diligence on~~ the ~~other~~Company’s ~~party~~independent ~~prior to~~registered ~~the~~public ~~closing~~accounting ~~of the Transaction~~firm, ~~and will work with their professional advisors to determine~~ following the ~~most~~dismissal ~~favorable~~by ~~structure for~~ the ~~proposed~~Company ~~Transaction. Both~~of ~~sides~~its ~~have~~previous upregistered topublic ~~sixty~~accounting ~~(60) days to conduct the necessary due diligence~~firm.

InBy ~~connection~~way ~~with~~of ~~the~~background, ~~MOU~~MaloneBailey ~~and~~previously was engaged as athe ~~condition~~Company’s toindependent ~~the~~registered ~~closing~~public ofaccounting ~~the~~firm ~~Transaction~~from 2013 through MaloneBailey’s resignation on June 1, 2017. MaloneBailey previously audited the Company ~~agreed~~’s ~~that~~financial itstatements ~~would~~for ~~become~~the ~~current~~years inended December 31, 2012 and 2013. Following its ~~filings~~engagement ~~with~~on ~~the~~July ~~SEC~~18, ~~and~~2018, ~~become~~MaloneBailey ~~current~~did ~~with~~not ~~the~~provide ~~OTC~~any ~~Markets~~audit reports to the Company, and as ~~well~~such, asthere ~~obtaining~~were ~~approval~~no ofadverse ~~the~~opinions ~~Company’s~~or ~~board~~disclaimers of ~~directors~~opinion and ofno ~~the~~qualifications ~~shareholders~~or ifmodifications ~~required~~as to uncertainty, audit scope or accounting principles.

~~Power~~During ~~and~~the ~~Kim~~Company’s ~~agreed~~most ~~that~~recent ~~they~~fiscal ~~would~~years ~~continue~~ended toDecember ~~operate~~31, 2019, and ~~conduct~~during ~~their~~the ~~businesses~~subsequent ininterim ~~the ordinary~~period ~~course~~from January 1, ~~and~~2018 through ~~preserve~~January ~~business~~15, ~~relationships~~2020, ~~relationships~~(i) there were no disagreements with ~~key~~MaloneBailey ~~employees,~~on ~~and~~any ~~other~~matter ~~customers,~~of ~~suppliers,~~accounting ~~and~~principles ~~other~~or ~~persons~~practices, ~~and~~financial ~~entities. Power~~statement ~~and~~disclosure ~~Kim~~or ~~also~~auditing ~~agreed~~scope ~~that~~or ~~they~~procedures ~~would~~that, if not ~~seek~~resolved orto ~~enter~~MaloneBailey’s ~~into~~satisfaction, would ~~any~~have ~~transaction~~caused ~~similar~~MaloneBailey to make reference to the ~~anticipated~~ ~~Transaction,~~subject ~~and~~matter ~~they~~of ~~would~~the ~~obtain~~disagreement ~~board~~in connection with its reports and ~~shareholder~~(ii) ~~approval~~there ofwere ~~Power~~no if“reportable ~~required~~events” as defined in Item 304(a)(1)(v) of Regulation S-K.

The ~~parties~~Company ~~agreed~~has ~~that~~provided MaloneBailey with a copy of the ~~definitive~~disclosures ~~agreement~~required ~~would~~by ~~provide~~Item ~~that~~304(a) ~~Power~~contained ~~and~~in ~~Kim~~this ~~would~~Report on Form 8-K and ~~continue~~ has torequested ~~cooperate~~that MaloneBailey furnish the Company with a letter addressed to ~~ensure~~the Securities and Exchange Commission stating whether MaloneBailey agrees with the ~~ongoing~~statements ~~operation~~made ofby ~~Power~~the registrant in this Form 8-K and, if not, stating the ~~Company~~respects in which it does not agree. A copy of MaloneBailey’s letter dated January 21, 2020, is filed as ~~needed~~Exhibit 16.1 to this Form 8-K.

~~The~~As ~~Company~~of ~~anticipates that following~~ the ~~closing~~date of ~~the~~this ~~Transaction~~Current Report, the Company ~~and~~had ~~Power will~~not ~~work~~yet toengaged ~~provide~~a ~~the~~new ~~services~~public ~~listed~~accounting ~~above,~~firm. ~~and~~The toCompany ~~implement~~has ~~Power’s~~been ~~growth~~going through restructuring and ~~expansion~~expects ~~strategy,~~to asprovide ~~determined~~additional bydisclosures during the ~~Board~~current ~~and~~fiscal ~~management~~year ofabout the Company’s plans and direction.

Item 9.01 Financial Statements and Exhibits

(d) Exhibits

Exhibit No.	Description of Exhibit

16.1	Letter dated January 21, 2020, from MaloneBailey to the Securities and Exchange Commission.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	PHMC, Inc.
Date: May 21, 2019
Date: January 28, 2020
	By:	/s/ Stephen Kim
	By: /s/ Stephen Kim
	Name: Stephen Kim	~~Name: Stephen Kim~~
	Title: President, Chief Executive Officer	~~Title: President, Chief Executive Officer~~

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